Wykorzystanie narzędzi rachunkowości zarządczej w sektorze finansów publicznych
Using tools of managerial accounting in public finance sector

Summary/Abstract: The purpose of this article is showing new tools of managerial accounting, which can be used in public management. During the last ten years there has been a lot of changes in budget accounting, especially developing financial statement, initiation of memorial accounting. These changes bring public sector closer to private sector, but we need to remember that the main point of functioning of the unit of public sector is not profit, but efficient management of finance. That is why we should use traditional and modern tools of managerial accounting in public sector.

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